Lincoln County: Single Audit Reports and Findings
Lincoln County filed 10 single audits between 2016 and 2025; the most recently observed auditor is Nexus CPA Group, PLLC (2025), and the 2025 report lists 0 findings, including 1 material weakness. Data as of 2026-09-16.
Data as of Sep 16, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Lincoln County is recorded in LIBBY, Montana under EIN 816001387, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $9,651,688 | $750,000 | Nexus CPA Group, PLLC | 0 | MW | 2025-06-GSAFAC-0000414605 |
| 2024 | 2024-06-30 | $9,824,664 | $750,000 | Denning, Downey and Associates CPA's | 0 | — | 2024-06-GSAFAC-0000369841 |
| 2023 | 2023-06-30 | $8,929,976 | $750,000 | Denning, Downey and Associates CPA's | 2 | — | 2023-06-GSAFAC-0000054369 |
| 2022 | 2022-06-30 | $8,458,271 | $750,000 | Denning, Downey and Associates CPA's | 0 | — | 2022-06-CENSUS-0000249192 |
| 2021 | 2021-06-30 | $5,345,930 | $750,000 | Denning, Downey and Associates CPA's | 0 | — | 2021-06-CENSUS-0000249192 |
| 2020 | 2020-06-30 | $3,459,091 | $750,000 | Denning, Downey and Associates CPA's | 0 | SD | 2020-06-CENSUS-0000249192 |
| 2019 | 2019-06-30 | $5,383,823 | $750,000 | Denning, Downey and Associates CPA's | 0 | SD | 2019-06-CENSUS-0000249192 |
| 2018 | 2018-06-30 | $4,505,363 | $750,000 | Denning, Downey and Associates CPA's | 0 | SD | 2018-06-CENSUS-0000154261 |
| 2017 | 2017-06-30 | $4,671,818 | $750,000 | Denning, Downey and Associates CPA's | 0 | — | 2017-06-CENSUS-0000154261 |
| 2016 | 2016-06-30 | $3,846,225 | $750,000 | Denning, Downey and Associates CPA's | 1 | SD | 2016-06-CENSUS-0000154261 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 21.032 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $3,902,339 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $1,415,067 | No |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $635,335 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $569,855 | No |
| 66.802 | SUPERFUND STATE, POLITICAL SUBDIVISION, AND INDIAN TRIBE SITE-SPECIFIC COOPERATIVE AGREEMENTS | $448,174 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $397,284 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $364,823 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $277,136 | No |
| 10.664 | COOPERATIVE FORESTRY ASSISTANCE | $245,453 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $238,678 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $195,000 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $167,798 | No |
| 97.047 | BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES | $148,240 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $137,390 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $134,640 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $97,108 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $89,632 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $51,273 | No |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $39,106 | No |
| 66.605 | PERFORMANCE PARTNERSHIP GRANTS | $31,757 | No |
| 93.967 | CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH | $22,500 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $20,000 | No |
| 93.994 | MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES | $11,848 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $9,469 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $1,783 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
The most recent report lists no finding.
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Lincoln County now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Lincoln County Single Audits and Findings (MT).” https://getauditradar.com/single-audits/mt/lincoln-county-816001387/. Data as of 2026-09-16.